Trial balance Unadjusted trial balance Adjusting journal entries Adjusted trial balance Closing journal entries Post-closing trial balance General Journal Transactions Oct. 1 S. Rey invested $45,000 cash, a $20,000 computer system, and $8,000 of office equipment in the company in exchange for its common stock. Oct. 3 The company purchased $1,425 of computer supplies on credit from Harris Office Products Oct. 6 The company billed Easy Leasing $4,800 for services performed in installing a new web server. Oct. 8 The company paid $1,425 cash for the computer supplies purchased from Harris Office Products on October 3. Oct. 10 The company hired Lyn Addie as a part-time assistant for $125 per day, as needed. Oct. 12 The company billed Easy Leasing another $1.400 for services performed. Oct. 15 The company received $4,800 cash from Easy Leasing as partial payment toward its account. Oct. 17 The company paid $805 cash to repair computer equipment damaged when moving it. Oct. 20 The company paid $1,728 cash for advertisements published in the local newspaper. Oct. 22 The company received $1,400 cash from Easy Leasing toward its account. Oct. 28 The company billed IFM Company $5,208 for services performed. Oct. 31 The company paid $875 cash for Lyn Addie's wages for seven days of work this month. Oct. 31 The company paid $3,600 cash in dividends to the owner (sole shareholder). Check: Ending balances: Cash, $42,772; Revenues, $11,408; Expenses, $3,408 Nov. 1 The company reimbursed S. Rey in cash for business automobile mileage allowance (Rey logged 1,000 miles at $0.32 per mile). Nov. 2 The company received $4,633 cash from Liu Corporation for computer services performed. Nov.5 The company purchased computer supplies for $1,125 cash from Harris Office Products. Nov. 8 The company billed Gomez Co. $5,668 for services performed. Nov. 13 The company agreed to perform future services for Alex's Engineering Co. No work has yet been performed. Nov. 18 The company received $2,208 cash from IFM Company as partial payment of the October 28 bill. Nov. 22 The company paid $250 cash for miscellaneous expenses. Nov. 24 The company completed work and sent a bill for $3,950 to Alex's Engineering Co. Nov. 25 The company sent another bill to IFM Company for the past-due amount of ne company reimbursed S. Rey in cash for business automobile mileage (1,200 miles at 0.52 per mile). Nov. 30 The company paid $1,750 cash for Lyn Addie's wages for 14 days' work. Nov. 30 The company paid a $2,000 cash dividend. Check: Ending balances: Cash, $38,264; Trial balance totals, $98,659 Dec. 2 Paid $1,025 cash to Hillside Mall for Business Solutions's share of mall advertising costs. Dec. 3 Paid $500 cash for minor repairs to the company's computer. Dec. 4 Received $3,950 cash from Alex's Engineering Co. for the receivable from November. Dec. 10 Paid cash to Lyn Addie for six days of work at the rate of $125 per day. Dec. 14 Notified by Alex's Engineering Co. that Business Solutions's bid of $7,000 on a proposed proje has been accepted. Alex's paid a $1,500 cash advance to Business Solutions. Dec. 15 Purchased $1,100 of computer supplies on credit from Harris Office Products. Dec. 16 Sent a reminder to Gomez Co. to pay the fee for services recorded on November 8. Dec. 20 Completed a project for Liu Corporation and received $5,625 cash. Dec. 22-26 Took the week off for the holidays. Dec. 28 Received $3,000 cash from Gomez co, on its receivable. Dec. 29 Reimbursed S. Rey for business automobile mileage (600 miles at $0.32 per mile). Dec. 31 The company paid $1,500 cash in dividends